2 questions here:

1. Does the definition of Official checks include those such as Expense Checks, Loan Proceeds, etc. even though they are not labled as "Official Check" on the check itself.

If the answer to that is yes, as I assume it is:

2. Do donations qualify? Example, we wrote a check off of our Expense account 3 years ago that was a charitable donation. The check was never cashed. It is now technically "dormant" because it has been a period of 2 years or more. Our accounting department this month moved that money back into the expense GL that it came out of, saying this money belongs to the bank because we did not receive a good or service in return. Does this money really belong to us, or should it be escheated to the state at the 5 year period?

GA 44-12-193

"All tangible and intangible property, including any income or increment thereon, less any lawful charges, that is held, issued, or owing in the ordinary course of the holder´s business and has remained unclaimed by the owner for more than five years after it became payable or distributable is presumed abandoned, except as otherwise provided by this article. Property is payable or distributable for the purpose of this article notwithstanding the owner´s failure to make demand or to present any instrument or document required to receive payment."

It's reportable. I would not want have to defend my decision not to report it in the face of a State Unclaimed Property Audit.